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Service Tax - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Technical testing and analysis service - reverse charge - ...


Reverse Charge on Technical Services Hinges on Performance Location; Revenue Authority Fails to Prove Services Outside India, Demand Set Aside.

December 23, 2015

Case Laws     Service Tax     AT

Technical testing and analysis service - reverse charge - services are imported or not - Proviso to Rule 3(ii) states that when a service is partly performed in India, it shall be treated as performed in India. Revenue has not justified how the service is performed outside India - Demand set aside - AT

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